To ask Her Majesty's Government, further to the Written Answer by Lord Deighton on 11 March (WA 38), whether they have revised the methodology set out in the policy costings document published alongside the 2010 Emergency Budget Report, in the light of subsequent receipts.

The methodology set out in the policy costings document was based on research which drew on data from a number of years. The data provided information on the impact of changes to capital gains tax over a long period of time. There are no plans to revise this methodology at present.